Input Tax Credit allowed where registered dealers and bank-supported purchases were verified; no question of law arose in revision.

Input tax credit cannot be denied where the final fact-finding authority verifies that the selling dealers were registered during the relevant period and the purchases were supported by bank payments. The Tribunal's verification of departmental records and website entries established these factual findings, and they were not shown to be materially disputed. On that basis, no question of law arose for interference in revision, and the input tax credit was rightly allowed to the assessee.

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Issues: Whether input tax credit could be denied where the Tribunal found, on verification of departmental records and website entries, that the selling dealers were duly registered and the purchases were supported by bank payments.

Analysis: The Assessing Authority had disallowed input tax credit on the basis of information said to have been received from the Special Investigation Officer and treated the purchases as having been made from unregistered dealers. The Tribunal, as the final fact-finding authority, recorded a factual finding after verification that the dealers concerned were registered during the relevant period and that the payments were made through banking channels. That finding was not shown to be disputed on material grounds. In view of those concurrent factual findings, no question of law arose for interference in revision.

Conclusion: Input tax credit was rightly allowed to the assessee, and the revision was not liable to be entertained on the merits.

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